{"id":288039,"date":"2023-05-16T16:17:32","date_gmt":"2023-05-16T12:17:32","guid":{"rendered":"https:\/\/www.villa-vie.com\/?p=288039"},"modified":"2023-05-16T16:26:25","modified_gmt":"2023-05-16T12:26:25","slug":"real-estate-acquisition-by-foreigners-in-mauritius-property-investors","status":"publish","type":"post","link":"https:\/\/www.villa-vie.com\/en\/2023\/05\/real-estate-acquisition-by-foreigners-in-mauritius-property-investors\/","title":{"rendered":"Real estate acquisition by foreigners in Mauritius: Property investors"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.villa-vie.com\/en\/discover-the-authenticity-of-mauritius\/\" target=\"_blank\" rel=\"noreferrer noopener\">Mauritius<\/a> is a very popular destination for foreign investors and thanks to its many assets, it is becoming more and more attractive: political, social and financial stability, modern infrastructure, a democracy based on the separation of powers, an attractive tax system and an exceptional living environment due to its tropical climate and natural assets.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Investing in Mauritius<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Mauritius has built a solid reputation thanks to its favorable trade and investment policy. As a signatory of double taxation agreements with 46 countries, Mauritius is more open to foreign expertise by offering many facilities to investors to encourage them to invest in Mauritius. For example, obtaining an Occupation Permit for 10 years through professional investment and <a href=\"https:\/\/www.villa-vie.com\/en\/2022\/09\/the-different-types-of-residence-permit-to-live-work-invest-and-retire-in-mauritius\/\" target=\"_blank\" rel=\"noreferrer noopener\">Resident Permit<\/a> through real estate investment.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Land investors<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Non-resident real estate investors choose Mauritius for various reasons: no property tax, no inheritance tax, no capital gains tax, personal and local income taxable at a rate capped at 15%, rental yields between 4% and 10%.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Expatriates can invest in Mauritian real estate through tailor-made schemes set up by the Mauritian authorities. Some <a href=\"https:\/\/www.villa-vie.com\/en\/property-for-sale-mauritius-foreigners\/real-estate-projects\/\" target=\"_blank\" rel=\"noreferrer noopener\">real estate programs<\/a> make them eligible for a 10-year renewable residence permit or a permanent residence permit against a minimum investment of USD 375,000.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Real estate schemes available to non-residents<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Since the introduction in 2005 of the Integrated Resort Scheme (IRS), the first real estate scheme allowing the acquisition of a property by a non-resident in Mauritius, several other schemes have been launched. These include the Real Estate Scheme (RES), the Invest Hotel Scheme (IHS), the Smart City Scheme, the R+2 apartments, and the Property Development Scheme (PDS). However, it should be noted that all new IRS and RES residential projects are now grouped under the Property Development Scheme.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For more information on the schemes, see the article: <a href=\"https:\/\/www.villa-vie.com\/en\/2022\/09\/real-estate-properties-for-sale-to-foreigners\/\" target=\"_blank\" rel=\"noreferrer noopener\">Property available to foreigners in Mauritius<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Did you know that?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">According to the <a href=\"https:\/\/edbmauritius.org\/https:\/edbmauritius.org\/fr\/\" target=\"_blank\" rel=\"noreferrer noopener\">EDB (Economic Development Board)<\/a>, non-Mauritian owners of IRS, RES or PDS property are allowed to rent out the property and thus become Mauritian tax residents. Thus, they are not subject to any restrictions regarding the repatriation of funds or income from the sale or rental of the property.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Non-citizens holding a residence permit under the IRS, RES, and PES Act are exempt from the Occupation Permit or <a href=\"https:\/\/www.villa-vie.com\/en\/2022\/09\/the-different-types-of-residence-permit-to-live-work-invest-and-retire-in-mauritius\/\" target=\"_blank\" rel=\"noreferrer noopener\">Work Permit<\/a> to invest or work in Mauritius.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Under French tax law, real estate investment in Mauritius is not subject to the Imp\u00f4t sur la Fortune Immobili\u00e8re (IFI), which replaced the Imp\u00f4t sur la Fortune (ISF) since January 1, 2018.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Sources :<\/strong> <a href=\"https:\/\/www.expat.com\/guides\/guide-Ile-Maurice.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.expat.com\/guides\/guide-Ile-Maurice.pdf<\/a><\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\"><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Mauritius is a very popular destination for foreign investors and thanks to its many assets, it is becoming more and more attractive: political, social and financial stability, modern infrastructure, a democracy based on the separation of powers, an attractive tax system and an exceptional living environment due to its tropical climate and natural assets.<\/p>\n","protected":false},"author":4,"featured_media":288037,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[130],"tags":[],"class_list":["post-288039","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mauritian-legislation"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Foreign Real estate acquisition in Mauritius: Property investors<\/title>\n<meta name=\"description\" content=\"Foreign Real estate acquisition in Mauritius: Property investors | political, social, financial stability, modern infrastructure, tax system\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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